Completion of the previous information with the news introduced by OUG 30/2020, published in the MO no. 231 / 21.03.2020.
The request submitted by the parent requesting days off for the supervision of the child(s) must be accompanied by the declaration on the other parent’s own responsibility and the copy of the child’s / children’s birth certificate(s).
The other parent’s statement must show that:
- The other parent did not request himself days to the employer or free days for the supervision of the child(ren);
- The other parent is not on leave for raising a child up to 2 years, respectively 3 years in the case of a child with a disability;
- The other parents not the personal assistant of one of the children in care;
- The other parent is not on vacation leave / without payment.
Persons whose labour relations are suspended for the temporary interruption of the activity of the employer or in the case of their husband/ wife, under the conditions of art. 52 paragraph (1) letter c) of Law no. 53/2003 – Labour Code, republished, with the subsequent modifications and completions (technical unemployment do not benefit of the provisions of Law 19/2020.
The provisions of the above mentioned law are not applicable even if the other parent does not earn income from salaries and assimilated to salaries, income from independent activities, income from intellectual property rights, income from agricultural activities, forestry and fish farming, subject to income tax according to the provisions of the Law. no. 227/2015 regarding the Fiscal Code, with subsequent amendments and completions.
In the case of a single parent family, the above mentioned requirements do not apply
The childcare allowance for each free day is paid by the employer and is in the amount of 75% of the basic salary corresponding to a working day, but not more than the correspondent per day of 75% of the gross average wage used to substantiate the state social insurance budget.
The childcare allowance is subject to taxation and payment of social insurance contributions (CAS and CASS).
Employers may require only the decuction of net allowance amounts, that have been actually collected by the parent.
The taxes and social insurance contributions related to the childcare allowance provided at par. (1) are supported by the employer.
Granting days off for employees from national energy system companies, from the operating units from the nuclear sectors, from the continuous fire units, from the social assistance, telecommunications, radio and public television companies, from the railway transports, from the units that provide the public transport and the sanitation of the localities, as well as the supply of the population with gas, electricity, heat and water, food trade, production and distribution of medicines and sanitary equipment, distribution of fuels, the personnel of the pharmaceutical units are realized only with the agreement of the employer. Employers in these fields grant free days under the conditions of Law 19/2020, only after the exhaustion of the options provided for by the legal regulations in force for carrying out the activity and with the obligation to ensure the continuity of the activity, respectively through individual work programs, work at home, work at home and tele-working.
The Law came into force on 17.03.2020.